Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to Government-Wide Statement of Activities The following is the pune 30, 2020. governmental funds statement of revenues, expenditures, and changes in fond balances for Coins County in thousands Revenues Property ows des 100.000 entrevenue 4.000 G 210.000 Total 354.000 Expenditures General government 20.000 Han anda 30 000 Education 200 000 Cotta 100 Debt Service 10000 Det service oral 0.000 TO 100.000 Dress of revenues over under expenditures Other financing sources fuses) Band proceeds 125.000 Proceeds tam ale of catalanes 1.000 Total 140.000 Excent of revenues and other one sources verts and other financing uses 50.000 Additional information in thousand 1. Depreciation for 2020 on overnmental funds capital assets $40,000 2. Pension and OPEB costs incurred during 2020 tot 395.000 Accrued interest expense for 2020 $2.000 4. Change in internal service fund net position for 2020 is $800 5. The book value of capital assets sold was 520,000 Instructions: Select the appropriate "less" or "plus" answer from the drop-down menu on the left in each row. Use a negative sign with your answers, when appropriate ("Less amounts) Required Prepare a reconciliation of governmental funds change in fund balances to governmental activities change in net position for the year ended June 30, 2020, Reconciliation of governmental funds fund balances to governmental activities net position tin thousands) Change in fund balances, governmental funds 5 0 x Plus Less Plus Less Less Less OX Less . OX Less OX Plus Change in net position, governmental activities 0.X OX OX 0.X OX Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to Government-Wide Statement of Activities The following is the pune 30, 2020. governmental funds statement of revenues, expenditures, and changes in fond balances for Coins County in thousands Revenues Property ows des 100.000 entrevenue 4.000 G 210.000 Total 354.000 Expenditures General government 20.000 Han anda 30 000 Education 200 000 Cotta 100 Debt Service 10000 Det service oral 0.000 TO 100.000 Dress of revenues over under expenditures Other financing sources fuses) Band proceeds 125.000 Proceeds tam ale of catalanes 1.000 Total 140.000 Excent of revenues and other one sources verts and other financing uses 50.000 Additional information in thousand 1. Depreciation for 2020 on overnmental funds capital assets $40,000 2. Pension and OPEB costs incurred during 2020 tot 395.000 Accrued interest expense for 2020 $2.000 4. Change in internal service fund net position for 2020 is $800 5. The book value of capital assets sold was 520,000 Instructions: Select the appropriate "less" or "plus" answer from the drop-down menu on the left in each row. Use a negative sign with your answers, when appropriate ("Less amounts) Required Prepare a reconciliation of governmental funds change in fund balances to governmental activities change in net position for the year ended June 30, 2020, Reconciliation of governmental funds fund balances to governmental activities net position tin thousands) Change in fund balances, governmental funds 5 0 x Plus Less Plus Less Less Less OX Less . OX Less OX Plus Change in net position, governmental activities 0.X OX OX 0.X OX
